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Fiscal cash registers effectiveness in increasing tax revenues

Audit Id 1594033028280
Title Fiscal cash registers effectiveness in increasing tax revenues
Titre dans la langue originale

Efektiviteti i kasave fiskale ne rritjen e te ardhurave tatimore


Année 2019

Financial Institutions and Markets

Taxation and Duties



Type de performance

Performed by single SAI

Description Regarding the main audit question "Have cash registers been effective in increasing tax revenues?" the audit team concluded in the following message: In the Government's efforts to combat tax evasion, especially in value added tax (VAT), the Central Tax Administration has implemented fiscal devices to record turnover by taxpayers. The implementation of fiscal equipment requires constant effort and costs both the administration and the taxpayers who must comply with the requirements for the use of fiscal equipment. Ministry of Finance and Economics and General Directorate of Taxes did not have objectives and a clear Strategy for fiscal equipment as part of a comprehensive improvement of the fight against tax evasion, which would clearly define the risks for different segments of taxpayers and provide measures to mitigate these risks. The installation and use of fiscal equipment has been interpreted by state bodies as a "magic wand" to increase tax revenues and reduce tax evasion, but despite the significant cost of implementing them, fiscal devices have not been effective in increasing tax revenues in the State Budget. Controls exercised by the Central Tax Administration on taxpayers for the use of fiscal equipment, have been organized only throughout campaigns, while austerity measures have not given the expected effect on reducing tax evasion by increasing tax revenues from domestic VAT or profit tax.





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Performance Audit Department
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